The W-2 Earner Playbook
Cost segregation, by W-2 archetype.
Eight income profiles. Eight decision trees. Eight worked examples with real money. Each shows what cost segregation actually looks like for your specific situation — and where it doesn't pencil.
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The Tech Engineer
Senior FAANG engineer with $660K vest-year W-2 income. STR loophole offsets $100K+ at 37%.
FAANG / Big Tech
Strong YES
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The Surgeon
Cardiac surgeon, $750K W-2. STR loophole only. Material participation risk dominates the analysis.
High-income physician
Conditional YES
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The Big Law Partner
AmLaw 50 partner, $1.4M (W-2 + K-1). $1.8M Aspen STR generates $200K federal year-1.
AmLaw 50 partner
YES
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The Pharma Sales Rep
Atlanta pharma rep, $380K (variable). Local STR in same metro = $65K year-1 federal savings.
Commission-heavy W-2
YES — if local
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The Executive
Biotech VP, $1.25M cash + RSU. REPS-spouse manages 4 LTRs. $150K+ year-1 savings.
C-suite executive
Cleanest YES
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The REPS Spouse
Sarah qualifies REPS, manages 4 LTRs full-time. Husband's $620K W-2 absorbs $128K of cost-seg losses.
Stay-at-home REPS spouse
Cleanest YES
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The Almost-Retiring Earner
56yo finance exec, $480K W-2, exits 2027. Banks $260K of suspended losses now, unlocks post-retirement.
Pre-retirement (1-3 yrs out)
Strategic YES
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The Junior High-Earner
31yo engineer, $245K, first $480K LTR. Honest math: usually wait until you scale or get STR exposure.
Early career
Honest MAYBE